v3.26.1
Segment Report
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Report

Note 11 – Segment Report

 

Operating segments are defined as components of an enterprise for which separate financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in allocating resources and assessing performance.

 

The Company has determined that its CODM is the Chief Executive Officer.

 

In accordance with ASC 280, Segment Reporting, the CODM evaluates financial performance and allocates resources based on consolidated results of operations. The Company operates as a single reporting unit and does not manage its business by separate product lines, service lines, or geographic divisions for purposes of internal reporting. Accordingly, the Company has determined that it operates in one reportable segment.

 

 

Substantially all of the Company’s operations and long-lived assets are located in the United States.

 

Because the Company operates in one reportable segment, consolidated net revenues, operating loss, net loss, and total assets as presented in the condensed consolidated financial statements represent segment results.

 

   For the Six Months ended
June 30, 2026		   For the Six Months ended
June 30, 2025		 
Gross profit  $-   $1,656 
Less:          
Professional fees   730,627    142,945 
Payroll expense   1,514,886    856,147 
Selling, general and administrative expenses   114,723    51,490 
Interest expense, net   287,028    427 
Depreciation and amortization   -    150,000 
Other income   (62)   - 
Segment net loss   (2,647,202)   (1,199,353)
Reconciliation of profit or loss   -    - 
Adjustments and reconciling items   -    - 
Consolidated net loss  $(2,647,202)  $(1,199,353)

 

   For the Three Months ended
June 30, 2026		   For the Three Months ended
June 30, 2025		 
Gross profit  $-   $865 
Less:          
Professional fees   198,364    75,003 
Payroll expense   414,186    489,114 
Selling, general and administrative expenses   26,187    21,331 
Interest expense, net   39    - 
Depreciation and amortization   -    75,000 
Other (income) loss   (50)   1,000 
Segment net loss   (638,726)   (660,583)
Reconciliation of profit or loss   -    - 
Adjustments and reconciling items   -    - 
Consolidated net loss  $(638,726)  $(660,583)